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KANA RAM RAIGER (SAGAR ENTERPRISES) vs. ASSISTANT COMMISSIONER, CENTRAL GOODS AND SERVICE TAX DIVISION-E, JAIPUR
(First Appellate Authority, Rajasthan)

Hon'ble Judges:

MANZOOR ALI ANSARI
Pet. Counsel
Gopal Krishan Vijay
Res. Counsel
---

Petitioner / Applicant

KANA RAM RAIGER (SAGAR ENTERPRISES)

Respondent ASSISTANT COMMISSIONER, CENTRAL GOODS AND SERVICE TAX DIVISION-E, JAIPUR
Court

FAA (First Appellate Authority)

State

Rajasthan

Date Mar 16, 2021
Order No.

68 (MAA)/CGST/JPR/2021

Citation

2021(3) TAXREPLY 4230

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ORDER

This appeal has been filed under Section 107 of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as the “Act”) by Sh. Kana Ram Raiger (M/s Sagar Enterprises),D-61, Phase-III, Jhalana Dungri, Malviya Nagar, Jaipur-302017 (hereinafter also referred to as the "appellant") against the Order No.ZA081120039652W dated 18.11.2020 (hereinafter referred to as the "impugned order") passed by the Assistant Commissioner, Central Goods and Service Tax Division-E, Jaipur (hereinafter referred to as "the adjudicating authority/Proper Officer"). Brief facts of the case: 2. Brief facts of the case are that the Proper Officer has cancelled the GSTIN of Sh. Kana Ram Raiger (M/s Sagar Enterprises), D-61, Phase-III, Jhalana Dungri, Malviya Nagar, Jaipur-302017 having GSTIN 08AJFPR8174C1ZZ due to non filing of returns for a continuous period of six months. The application for revocation of cancellation of registration has been also reje....

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